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Latest Briefings

Polish law considerations: advance amount versus earnest money

This article is to discuss legal issues that may arise under Polish civil law in connection with the conclusion of a preliminary sale agreement and payment by the purchaser prior to execution of the final sale agreement of the amount which may be classified, depending on the parties’ decision, either as an earnest money (in […]

Poland reforms law to facilitate business activity

As of 30 April 2018, a package of five legal acts adopted on 6 March 2018 aimed at facilitating business activity entered into force in Poland. The legal acts are: Entrepreneurs Law Act;  Act on Ombudsman for Small and Medium-sized Entrepreneurs; Act on the rules for participation of foreign entrepreneurs and other foreign persons in […]

HMRC loses in specie contribution claim before the FTT

By Patrick Shee Self-Invested Personal Pensions, or SIPPs, have been under HMRC’s microscope for a number of years, but in a recent decision the First Tier Tax Tribunal (FTT) ruled against HMRC, finding that Relief at Source (RAS) for non-cash or in-specie contributions should be given to individuals. In Sippchoice Limited v HMRC [2018] UKFTT 12 the […]

The Health and Safety Sentencing Guidelines and their effect on business

By Adrian Mansbridge New Definitive Sentencing Guidelines for health and safety offences came into force on 1 February 2016; since then, there has been a significant increase in fines. What is clear from our analysis is that efforts by government to deregulate and reduce the burden of health and safety compliance have, from a financial […]

Mozambique: New regulations on compulsory social security

By Sonia Reis and Neylla Gulamhussen Decree no. 51/2017 of 9 October was approved as a result of the new challenges of Compulsory Social Security and seeks to adapt it to the current social situation. To achieve this, the Decree approves the Compulsory Social Security Regulations and came into force on 8 January 2018. The new […]

Recommended

Party snooper

If you have to make a phone call to Linklaters in Portugal next week, don’t bother. There’ll be no one there. Tulkinghorn, as readers will remember, has a strong affinity with the Portuguese approach to work. He is warmed to hear that Linklaters, the epitome of the hardworking Anglo-Saxon magic circle firm, has come round […]

Freshfields ups associate salaries 19 per cent

Freshfields Bruckhaus Deringer is the latest magic circle firm to announce a pay rise for its associates, rushing to the head of the pack of City firms who have already announced salary hikes. The firm has awarded an average 19 per cent rise to associate base salaries. This means a newly qualified (NQ) lawyer’s pay […]

Latham bags Germany’s biggest IPO

Latham & Watkins has scooped a lead role on Germany’s largest IPO so far this year, with its first piece of major corporate work for telecoms company Versatel. Skadden Arps Slate Meagher & Flom advised Apax as selling shareholder in the €829m (£565.8m) flotation, with Holme Roberts & Owen’s Munich office advising on some German-law […]

SJ Berwin makes up a record 16 partners

SJ Berwin has followed its City rivals by announcing the promotion of 16 associates to its partnership – its largest number to date. The appointments number three more than last year, when 13 lawyers were made up, and continue the firm’s increasing focus on organic growth. In 2004-05 seven were promoted, while 11 were made […]

Banks turn to Herbert Smith for KKR’s Alliance Boots bid

Herbert Smith is advising the syndicate of banks providing the finance for Kohlberg Kravis Roberts’ (KKR) proposed takeover of Alliance Boots, The Lawyer understands. The US private equity house, alongside Alliance Boots deputy chairman Stefano Pessina, is receiving financial advice from lead advisers UniCredit Markets & Investment Banking, JPMorgan Cazenove and Merrill Lynch. However, JPMorgan […]

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